https://www.taxtmi.com/caselaws?id=67645 The Appellate Tribunal ITAT Jaipur partly allowed the appeal of the assessee concerning the disallowance under section 40A(3) of the Income Tax Act and the disallowance of car expenses and depreciation on cars. The Tribunal directed the Assessing Officer to delete the addition of Rs. 25,000 related to payment to a sister concern, as it was not for purchases attracting section 40A(3). Additionally, the Tribunal instructed the Assessing Officer to decide on the issue of car expenses and depreciation in line with a previous appeal, ultimately partly allowing the appeal on this matter as well. en-us Tue, 10 Oct 2000 00:00:00 +0530 Sat, 12 Mar 2011 11:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67645 The Appellate Tribunal ITAT Jaipur partly allowed the appeal of the assessee concerning the disallowance under section 40A(3) of the Income Tax Act and the disallowance of car expenses and depreciation on cars. The Tribunal directed the Assessing Officer to delete the addition of Rs. 25,000 related to payment to a sister concern, as it was not for purchases attracting section 40A(3). Additionally, the Tribunal instructed the Assessing Officer to decide on the issue of car expenses and depreciation in line with a previous appeal, ultimately partly allowing the appeal on this matter as well. Case-Laws Income Tax Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67645